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{"id":2097,"date":"2020-11-04T02:44:43","date_gmt":"2020-11-04T02:44:43","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/?p=2097"},"modified":"2021-10-15T06:19:31","modified_gmt":"2021-10-15T06:19:31","slug":"myanmar-2020-2021-federal-tax-law-main-change-points","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/myanmar-2020-2021-federal-tax-law-main-change-points\/","title":{"rendered":"2020-2021\u5e74\u5ea6\u6539\u6b63\u9023\u90a6\u7a0e\u6cd5\u306e\u4e3b\u8981\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"<p>\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30df\u30e3\u30f3\u30de\u30fc\u62e0\u70b9\u306e\u897f\u91ce\u7531\u82b1\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u9023\u90a6\u7a0e\u6cd5\u304c\u6bce\u5e74\u6539\u6b63\u3055\u308c\u3066\u304a\u308a\u3001\u5546\u696d\u7a0e\u306e\u975e\u8ab2\u7a0e\u54c1\u76ee\u3084\u5404\u7a2e\u7a0e\u7387\u306a\u3069\u304c\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u9023\u90a6\u7a0e\u6cd5\u306e2020\u5e74\u7248\u304c9\u67082\u65e5\u306b\u767a\u8868\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u958b\u59cb\u3059\u308b2020\u5e7410\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u9023\u90a6\u7a0e\u6cd5\u306b\u95a2\u3057\u3066\u30012019\u5e74\u306e\u9023\u90a6\u7a0e\u6cd5\u304b\u3089\u3069\u306e\u3088\u3046\u306a\u70b9\u3067\u5909\u5316\u304c\u3042\u3063\u305f\u306e\u304b\u8981\u7d04\u3092\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u7279\u5225\u7269\u54c1\u7a0e\uff08\u30bf\u30d0\u30b3\u3001\u9152\u3001\u5b9d\u77f3\u306a\u3069\uff09\u3011<\/h2>\n<ul>\n<li>\u7d19\u5dfb\u305f\u3070\u3053\u2026\u4e00\u672c\u306b\u3064\u304d1\u30c1\u30e3\u30c3\u30c8\u305a\u3064\u5897\u984d<\/li>\n<li>\u9152\u985e\u2026\u4e00\u30ea\u30c3\u30c8\u30eb\u5f53\u305f\u308a10-260\u30c1\u30e3\u30c3\u30c8\u5897\u984d<\/li>\n<li>\u30ef\u30a4\u30f3\u2026\u4e00\u30ea\u30c3\u30c8\u30eb\u5f53\u305f\u308a6-260\u30c1\u30e3\u30c3\u30c8\u5897\u984d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>\u3010\u5546\u696d\u7a0e\u3011<\/h2>\n<ul>\n<li>\u725b\u4e73\u3001\u6c34\u725b\u4e73\u3001\u5c71\u7f8a\u4e73\u3001\u30af\u30ea\u30fc\u30e0\u7b49\u3092\u4f7f\u7528\u3057\u306a\u3044\u4e73\u88fd\u54c1\u306e\u4ee3\u66ff\u54c1\u306b\u3082\u5546\u696d\u7a0e\u306e\u652f\u6255\u7fa9\u52d9\u304c\u767a\u751f<\/li>\n<li>\u30df\u30e3\u30f3\u30de\u30fc\u56fd\u5185\u3067\u8a2d\u7acb\u3055\u308c\u305f\u56fd\u969b\u9023\u5408\u306e\u7d44\u7e54\u304c\u56fd\u5185\u5916\u3067\u8cfc\u5165\u3057\u305f\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5546\u696d\u7a0e\u306b\u95a2\u3057\u3066\u3001\u56fd\u969b\u9023\u5408\u306e\u7d44\u7e54\u306e\u540d\u524d\u3067\u8cfc\u5165\u3057\u305f\u3082\u306e\u306f\u514d\u7a0e\u3068\u306a\u308b<\/li>\n<li>\u95a2\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7269\u54c1\u304c\u4eee\u8f38\u5165\u3082\u3057\u304f\u306f\u4e00\u6642\u652f\u6255\u3068\u3057\u3066\u8f38\u5165\u3055\u308c\u305f\u5834\u5408\u3001\u671f\u65e5\u307e\u3067\u306b\u8f38\u51fa\u3055\u308c\u305a\u56fd\u5185\u3067\u4f7f\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u514d\u9664\u3055\u308c\u305f\u5546\u696d\u7a0e\u306f\u652f\u6255\u304c\u5fc5\u8981\u3068\u306a\u308b<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>\u3010\u6240\u5f97\u7a0e\u3011<\/h2>\n<ul>\n<li><u>\u53ce\u5165\u6e90\u304c\u672a\u516c\u958b\u306e\u6240\u5f97<\/u>\u306f\u4ee5\u4e0b\u306e\u7a0e\u7387\u3067\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>2019<\/strong><strong>\u5e74\u5ea6\u7a0e\u7387<\/strong><\/h2>\n<table width=\"475\">\n<tbody>\n<tr>\n<td width=\"55\">&nbsp;<\/td>\n<td width=\"174\">\u00a0 <strong>\u00a0 \u00a0 \u53ce\u5165\uff08\u30c1\u30e3\u30c3\u30c8\uff09<\/strong><\/td>\n<td width=\"138\"><\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>No.<\/strong><\/td>\n<td width=\"174\"><strong>\u304b\u3089<\/strong><\/td>\n<td width=\"138\"><strong>\u307e\u3067<\/strong><\/td>\n<td width=\"108\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"55\">&nbsp;<\/td>\n<td width=\"174\"><strong>\u30c1\u30e3\u30c3\u30c8<\/strong><\/td>\n<td width=\"138\"><strong>\u30c1\u30e3\u30c3\u30c8<\/strong><\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>1.<\/strong><\/td>\n<td width=\"174\">1<\/td>\n<td width=\"138\">100,000,000<\/td>\n<td width=\"108\">3%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>2.<\/strong><\/td>\n<td width=\"174\">100,000,001<\/td>\n<td width=\"138\">300,000,000<\/td>\n<td width=\"108\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>3.<\/strong><\/td>\n<td width=\"174\">300,000,001<\/td>\n<td width=\"138\">1,000,000,000<\/td>\n<td width=\"108\">10%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>4.<\/strong><\/td>\n<td width=\"174\">1,000,000,001<\/td>\n<td width=\"138\">3,000,000,000<\/td>\n<td width=\"108\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>5.<\/strong><\/td>\n<td width=\"174\">3,000,000,001 \u4ee5\u4e0a<\/td>\n<td width=\"138\"><\/td>\n<td width=\"108\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>2020<\/strong><strong>\u5e74\u5ea6\u7a0e\u7387<\/strong><\/h2>\n<table width=\"475\">\n<tbody>\n<tr>\n<td width=\"55\">&nbsp;<\/td>\n<td width=\"174\"><strong>\u00a0 \u00a0 \u00a0 \u00a0\u53ce\u5165\uff08\u30c1\u30e3\u30c3\u30c8\uff09<\/strong><\/td>\n<td width=\"138\">&nbsp;<\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>No.<\/strong><\/td>\n<td width=\"174\"><strong>\u304b\u3089<\/strong><\/td>\n<td width=\"138\"><strong>\u307e\u3067<\/strong><\/td>\n<td width=\"108\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"55\">&nbsp;<\/td>\n<td width=\"174\"><strong>\u30c1\u30e3\u30c3\u30c8<\/strong><\/td>\n<td width=\"138\"><strong>\u30c1\u30e3\u30c3\u30c8<\/strong><\/td>\n<td width=\"108\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>1.<\/strong><\/td>\n<td width=\"174\">1<\/td>\n<td width=\"138\">100,000,000<\/td>\n<td width=\"108\">6%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>2.<\/strong><\/td>\n<td width=\"174\">100,000,001<\/td>\n<td width=\"138\">300,000,000<\/td>\n<td width=\"108\">10%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>3.<\/strong><\/td>\n<td width=\"174\">300,000,001<\/td>\n<td width=\"138\">3,000,000,000<\/td>\n<td width=\"108\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"55\"><strong>4.<\/strong><\/td>\n<td width=\"174\">3,000,000,001 \u4ee5\u4e0a<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<td width=\"108\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u53ce\u5165\u6e90\u304c\u672a\u516c\u958b\u306e\u6240\u5f97\u306e\u7a0e\u7387\u306e\u6709\u52b9\u6027\u306b\u95a2\u3057\u3066\u306f\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306b\u3088\u3063\u3066\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u30df\u30e3\u30f3\u30de\u30fc\u9023\u90a6\u653f\u5e9c\u3078\u306e\u5831\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53ce\u5165\u6e90\u304c\u672a\u516c\u958b\u306e\u6240\u5f97\u3068\u306fUndisclosed Income\uff08\u6240\u5f97\u6e90\u6cc9\u5143\u3092\u958b\u793a\u3067\u304d\u306a\u3044\u6240\u5f97\uff09\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u306e\u3067\u3001\u901a\u5e38\u3001\u5916\u56fd\u4eba\u3084\u5916\u56fd\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u30d3\u30b6\u306e\u53d6\u5f97\u4ee3\u884c\u3084\u7a0e\u52d9\u30fb\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u3078\u306e\u5bfe\u5fdc\u306e\u4ed6\u306b\u3082\u3001\u4eba\u3092\u80b2\u6210\u3057\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3059\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u306e\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u3092\u63a1\u308a\u5165\u308c\u305f\u7d44\u7e54\u3065\u304f\u308a\u306b\u3064\u3044\u3066\u3082\u3054\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3054\u8cea\u554f\u3084\u3054\u4e0d\u5b89\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u4e0b\u8a18\u307e\u3067\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<hr \/>\n<h2>\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n<p>\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092<br \/>\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br \/>\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br \/>\n<a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a><br \/>\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/HHjpllgAtBs?list=PL5fVcqTHXhi0FnGBnCkhFJ9YkkbMSONwK\" width=\"480\" height=\"320\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<hr \/>\n<p>Tokyo Consulting Firm Co., Ltd \uff08\u30df\u30e3\u30f3\u30de\u30fc\uff09\u30fb\u30e4\u30f3\u30b4\u30f3\u99d0\u5728\u54e1<br \/>\n\u897f\u91ce\u7531\u82b1\uff08Nishino Yuka\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1534\" src=\"http:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/04\/nishino.jpg\" alt=\"\" width=\"84\" height=\"84\" srcset=\"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/04\/nishino.jpg 221w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/04\/nishino-150x150.jpg 150w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/04\/nishino-120x120.jpg 120w\" sizes=\"(max-width: 84px) 100vw, 84px\" \/><\/p>\n<p><span style=\"font-size: 9pt;\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002 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